Using a Sustainable Competitive Advantage Strategy to Reduce the Gap in the Dimensions of Competition between the Expectations of the Product and the Wishes of the Customer

Abstract

Major developments and rapid changes in the business environment and increased competition have made the wishes of the customer constantly fluctuating, and this is what made the companies look at it as a moving goal and not a fixed target, as change became imperative and the obligation of companies. And from this point of view the study has tried the literature of the field of accounting towards new ways in dealing with the strategic dimensions of quality, cost, and time and making them respond in a way that is positive with the wishes of the customer by knowing the needs of the customer and then managing its impact on these dimensions. Continuous improvement has been used to keep competitiveness away from sustainable competitive advantage to determine the cost of activities to manufacture the product and the removal of activities that do not add any valuation, the results have led to an exit. With the conclusion that the orientation towards the dimensions of quality has become time-consuming and the way in which the company's visions are linked to a strategy that includes the integration of these dimensions according to a strategic perspective that contributes to achieving customer satisfaction. It is more useful than moving towards individual smetres.